I, HEATHER HUMPHREYS, Minister for Business, Enterprise and Innovation, in exercise of the powers conferred on me by
section 943
(1)(h) of the
Companies Act 2014
(No. 38 of 2014), hereby make the following regulations:

3. The Financial Reporting Council Limited, being a company limited by guarantee, registered in England and Wales with registered number 02486368, is prescribed for the purposes of the definition of “accounting standards” in
section 275
(1) of the
Companies Act 2014
(No. 38 of 2014) as a body that issues statements of accounting standards.